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2023 (9) TMI 699 - DELHI HIGH COURTCancellation of GST registration of petitioner - cancellation on the ground that the Registration has been obtained by means of fraud, wilful misstatement or suppression of facts - HELD THAT:- The petitioner filed an appeal against the impugned order before the Appellate Authority. However, the appeal was rejected by an Order-in-Appeal dated 09.06.2023, on the ground of delay. It is submitted that the petitioner’s GST registration was cancelled as it was not found to be existing at its principal place of business. However, it is noted that the petitioner had made an application dated 19.08.2021 for change of its registered principal place of business. This application was allowed and the amended certificate of the GST Registration was issued. Admittedly, the concerned officer had inspected the old premises and not the new premises as reflected in the certificate of the GST registration issued on 19.08.2021. The impugned order cancelling the petitioner’s GST registration is set aside. The Show Cause Notice suspending the petitioner’s registration is also set aside - Petition allowed.
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